If the tax refund occurs due to the reduction or exemption of value-added tax, consumption tax and business tax, the education surcharge already collected may be refunded at the same time. However, if the export products are refunded with value-added tax and consumption tax, the additional education fees already collected will not be refunded. Since June 5438+1 October 1 2004, the newly established service enterprises (except advertising, sauna, massage, internet cafes and oxygen bars) for the employment of retired soldiers in self-employed towns have reached more than 30% of the total number of employees in that year, and signed labor contracts with them for more than1year, which have been confirmed by civil affairs departments at or above the county level.

Legal basis: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exempting Small and Micro Enterprises from Relevant Government Funds, the monthly sales or turnover of 2019191231is not more than 30,000 yuan (including 30,000 yuan).

Article 1 of the Notice of the Ministry of Finance on Expanding the Exemption Scope of Government Funds in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) will exempt the current payers whose sales or turnover in the current month does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to 654.38+million yuan (quarterly sales or turnover does not exceed 300,000 yuan) from education surcharge, local education surcharge and water conservancy construction fund.